# District of Columbia — State conformity to federal Section 179 and bonus depreciation rules

For District of Columbia, section 179 conformity is conforms with state cap; state section 179 cap is $25,000; state section 179 phase-out is state rules apply; bonus depreciation conformity is decouples — requires add-back; add-back rule is District of Columbia does not conform to bonus depreciation, recorded from its source on 2026-08-15.

- **State:** District of Columbia _(verified: appears in the quote below)_
- **Section 179 conformity:** conforms with state cap
- **State Section 179 cap:** $25,000 _(verified: appears in the quote below)_
- **State Section 179 phase-out:** state rules apply
- **Bonus depreciation conformity:** decouples — requires add-back
- **Add-back rule:** District of Columbia does not conform to bonus depreciation
- **Has income tax:** yes _(verified: appears in the quote below)_

## What the source says

> Yes | | District of Columbia | No | No | Sec 179 limit – $25,000 |

## Source

- https://www.crosslinktax.com/customer-resources/tax-resource-center/tax-updates/state-compliance-with-federal-bonus-depreciation-and-section-179-expensing-2025/

Last verified: 2026-08-15. Review by: 2027-08-15.
Part of [State conformity to federal Section 179 and bonus depreciation rules](https://referencesource.org/state-section-179-bonus-depreciation-conformity/).